关键词: 信息系统审计, 网络安全责任, 审计标准, 一般控制, 应用控制

Abstract: Cybersecurity law raises requirements on network operators to fulfill the cybersecurity responsibility and carry out cybersecurity protection duties. Information system audit, which is a powerful method to supervise the fulfillment of cybersecurity responsibility, can improve the security, reliability and effectiveness of information systems. Information system audit in our country is still in the early stage and corresponding regulations are under development. Considering the current state of information system audit in our country, learning from the successful experience of other countries could be necessary and helpful. Starting from 60s of last century, U.S. has begun its explorations in information system audit area. After the development of almost fifty years, U.S. have already built a well-established mechanism. Learning from the advanced experience of U.S., including organizations, principles, processes, patterns, contents and results of information system audit, will lead to the promotion of information system audit in our country and improvement in cybersecurity protection.

Key words: Information System Audit, Cybersecurity Responsibility, Audit Standardization, General Control, Application Control